17th-century Iberian and Italian scholastics had a concept of a truthmaker [verificativum] similar to that found in contemporary metaphysical debates. I argue that the 17th-century notion of a truthmaker can be illuminated by a prevalent 17th-century theory of truth according to which the truth of a proposition is the mereological sum of that proposition and its intentional object. I explain this theory of truth and then spell out the account of truthmaking it entails.

Seventeenth century scholastics had a rich debate about the ontological status and nature of lacks, negations, and privations. Realists in this debate posit irreducible negative entities responsible for the non-existence of positive entities. One of the first scholastics to develop a realist position on negative entities was Thomas Compton Carleton. In this paper I explain Carleton's theory of negative entities, including what it is for something to be negative, how negative entities are individuated, whether they are abstract or concrete, and (...) how they affect their subjects. I argue that for Carleton, negative entities are conceived as spatially extended simples that affect their subjects by means of spatial overlap. I also show how Carleton responds to some theological worries about his realism concerning negative entities. (shrink)

In this paper I argue that there is a difficulty for Fine's exact semantics for counterfactuals. The difficulty undermines Fine's reasons for preferring exact semantics to possible worlds semantics.

It is necessarily true that water is H2O, but it is a contingent fact that there is any water at all. Water therefore seems ill suited to ground the necessary truth that water is H2O. One view traditionally attributed to Scotus and Henry of Ghent was that while water is contingent, the essence of water is necessary; hence, the essence of water can ground the so-called eternal truth that water is H2O. Francisco Suárez rejects this view on the grounds that (...) it contradicts the Christian doctrine of creation, according to which everything other than God was contingently created in time. Suárez’s own view of the eternal truths has proven elusive to commentators, but I argue that Suárez ultimately endorses a version of the view he rejects: essences ground the eternal truths. But this raises several puzzles: how is Suárez’s view distinct from the views traditionally ascribed to Scotus and Henry? How does Suárez’s view escape the argument from creation, which Suárez raises against his opponents? I argue that Suárez distinguishes between his view and his opponents’ view by saying that essences have “extrinsic being,” whereas his opponents claim that essences have “intrinsic being.” The distinction between intrinsic and extrinsic being has not received much attention, but I argue that it marks an important fault line in scholastic thinking about the ontological status of non-existents. I argue that the notion of extrinsic being can be explicated in terms of ontological pluralism and grounding. The notion of extrinsic being helps differentiate Suárez’s view from his Scotistic and Henrician opponents, and it allows Suárez to respond to the creation argument he raises against his opponents. On my reading, Suárez’s solution to the problem of eternal truths turns out to be both highly original and philosophically satisfying. (shrink)

An early modern scholastic conception of moral possibility helps make sense of Descartes's own perplexing use of that concept and solves the exegetical puzzles surrounding Descartes's conflicting remarks about free will.

For Francisco Suárez, beings of reason are non-existent objects that we can think about, objects like goat-stags and round squares. The first section of the fifty-fourth of Suárez’s Metaphysical Disputations is about the ontological status of beings of reason. Suárez’s view has been the subject of disagreement in the literature because he sometimes says that there are beings of reason, and he sometimes says there are not. In this paper, I argue for and explain an ontological pluralist reading of Suárez. (...) Ontological pluralism is the claim that there is more than one way of being. I distinguish between two varieties of ontological pluralism, strict and non-strict, and argue that Suárez endorsed the latter. In the contemporary literature, it is sometimes alleged that ontological pluralism is an idle hypothesis, unintelligible or philosophically vacuous. I argue that Suárez has a response to this objection in his argument against ontological monism. (shrink)

Scott Davison has raised an epistemic challenge to the doctrine of petitionary prayer. Roughly, the challenge is that we cannot know or have reason to believe that a prayer has been answered. Davison argues that the epistemic challenge undermines all the extant defenses of petitionary prayer. I argue that it does not.

A seventeenth-century scholastic attempt to restrict the truthmaker principle to positive truths.

Descartes argues that the mind and body are really distinct substances. He also insists that minds and bodies compose human beings. But how are mind and body united to compose a human? This question is crucial to understanding the place of human beings in Descartes’s ontology. Many scholars argue that Descartes has no solution to the unity problem, and they call into question the ontological status of mind- body composites. On some views, Cartesian humans are mere aggregates, like stacks of (...) pancakes; on other views, Descartes is not entitled to the view that humans exist at all. I argue that Descartes has a solution to the unity problem, and that he appropriates this solution from contemporaneous Jesuit discussions of soul- body unity—discussions that remain mostly unknown to contemporary scholars. The upshot is that Descartes has the metaphysical machinery to account for mind-body unity, and doesn’t have to say that a human being is like a stack of pancakes. (shrink)

Like many contemporary truthmaker theorists, seventeenth-century scholastics were concerned about the problem of finding truthmakers for negative truths such as “Pegasus does not exist.” This paper argues that the early modern scholastic Francisco Peinado’s solution to the problem of negative truths is to claim, roughly, that negative truths do not have truthmakers. The position attributed to Peinado is widely rejected nowadays as ad hoc, but this paper argues that Peinado’s position is independently motivated because he independently endorses the intentional mode (...) view of affirmation and negation, a certain analysis of truth for positive truths, and the aboutness constraint on truthmaking. He endorses the intentional mode view because he thinks it alone can account for the distinction between positive and negative force, and it alone can account for the difference between positive and negative propositions. (shrink)

This paper explains Sebastián Izquierdo's (1601-1681) theory of priority. Izquierdo was a seventeenth-century Spanish scholastic philosopher who was best known in the seventeenth century for his ambitious work, Pharus Scientiarum (“Lighthouse of the Sciences”), which attempts to carry out the Baconian project of establishing a universal art of acquiring and disseminating knowledge. Disputation 15 of the Pharus contains one of the most detailed treatments of priority in the history of philosophy. The purpose of this paper is to limn the contours (...) of that theory. Taking Aristotle as a source of inspiration, Izquierdo distinguishes between absolute and relative priority, and the former he divides into priority of duration, priority of worth, priority of origin, and priority of non-mutual connection. These priorities can also be “chained” and “mixed” in various ways. The task for Izquierdo is to explain what unifies the various priority relations: why do they all count as instances of a single phenomenon (or do they)? I argue that Izquierdo answers this question by means of his notion of a series, which is central to his theory of priority. I explain what a series is, and I explain how Izquierdo’s entire theory of priority is generated from his notion of a series. In the end, Izquierdo’s theory is admirably simple, yet remarkably flexible and able to accommodate a wide variety of priority claims. (shrink)

Authors have a lot of leeway with regard to what they can make true in their story. In general, if the author says that p is true in the fiction we’re reading, we believe that p is true in that fiction. And if we’re playing along with the fictional game, we imagine that, along with everything else in the story, p is true. But there are exceptions to these general principles. Many authors, most notably Kendall Walton and Tamar Szabó Gendler, (...) have discussed apparent counterexamples when p is “morally deviant”. Many other statements that are conceptually impossible also seem to be counterexamples. In this paper I do four things. I survey the range of counterexamples, or at least putative counterexamples, to the principles. Then I look to explanations of the counterexamples. I argue, following Gendler, that the explanation cannot simply be that morally deviant claims are impossible. I argue that the distinctive attitudes we have towards moral propositions cannot explain the counterexamples, since some of the examples don’t involve moral concepts. And I put forward a proposed explanation that turns on the role of ‘higher-level concepts’, concepts that if they are satisfied are satisfied in virtue of more fundamental facts about the world, in fiction, and in imagination. (shrink)

Normative Externalism argues that it is not important that people live up to their own principles. What matters, in both ethics and epistemology, is that they live up to the correct principles: that they do the right thing, and that they believe rationally. This stance, that what matters are the correct principles, not one's own principles, has implications across ethics and epistemology. In ethics, it undermines the ideas that moral uncertainty should be treated just like factual uncertainty, that moral ignorance (...) frequently excuses moral wrongdoing, and that hypocrisy is a vice. In epistemology, it suggests we need new treatments of higher-order evidence, and of peer disagreement, and of circular reasoning, and the book suggests new approaches to each of these problems. Although the debates in ethics and in epistemology are often conducted separately, putting them in one place helps bring out their common themes. One common theme is that the view that one should live up to one's own principles looks less attractive when people have terrible principles, or when following their own principles would lead to riskier or more aggressive action than the correct principles. Another common theme is that asking people to live up to their principles leads to regresses. It can be hard to know what action or belief complies with one's principles. And now we can ask, in such a case should a person do what they think their principles require, or what their principles actually require? Both answers lead to problems, and the best way to avoid these problems is to simply say people should follow the correct principles. (shrink)

We provide a new interpretation of Zeno’s Paradox of Measure that begins by giving a substantive account, drawn from Aristotle’s text, of the fact that points lack magnitude. The main elements of this account are (1) the Axiom of Archimedes which states that there are no infinitesimal magnitudes, and (2) the principle that all assignments of magnitude, or lack thereof, must be grounded in the magnitude of line segments, the primary objects to which the notion of linear magnitude applies. Armed (...) with this account, we are ineluctably driven to introduce a highly constructive notion of (outer) measure based exclusively on the total magnitude of potentially infinite collections of line segments. The Paradox of Measure then consists in the proof that every finite or potentially infinite collection of points lacks magnitude with respect to this notion of measure. We observe that the Paradox of Measure, thus understood, troubled analysts into the 1880’s, despite their knowledge that the linear continuum is uncountable. The Paradox was ultimately resolved by Borel in his thesis of 1893, as a corollary to his celebrated result that every countable open cover of a closed line segment has a finite sub-cover, a result he later called the “First Fundamental Theorem of Measure Theory.” This achievement of Borel has not been sufficiently appreciated. We conclude with a metamathematical analysis of the resolution of the paradox made possible by recent results in reverse mathematics. (shrink)

The paper is divided into two parts, each with subsections. In the first part, I shall discuss some matters that have been extensively examined by Kim, namely what the basic types of supervenience are and how they are pairwise logically related; in the course of this discussion, I shall distinguish a weak from a strong notion of global supervenience. In the second part, I shall examine supervenience in a context in which Kim has not: I shall attempt to solve a (...) puzzle that arises when we consider supervenience relations involving vague properties and/or predicates. This is, of course, not a special case of property/predicate super- venience, but the typical one: for virtually all properties/predicates are vague. The two parts of the paper stand independently of each other. Of the discussion in the first part, essentially all that is presupposed in the second is the notion of “world strong supervenience” defined in section 1 of part I. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second classification has importance (...) if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

Scientific Essentialism defends the view that the fundamental laws of nature depend on the essential properties of the things on which they are said to operate, and are therefore not independent of them. These laws are not imposed upon the world by God, the forces of nature or anything else, but rather are immanent in the world. Ellis argues that ours is a dynamic world consisting of more or less transient objects which are constantly interacting with each other, and whose (...) identities depend on their roles in these processes. Natural objects must behave as they do, because to do otherwise would be contrary to their natures. The laws of nature are, therefore, metaphysically necessary, and consequently, there are necessary connections between events. Brian Ellis calls for the rejection of the theory of Humean Supervenience and an implementation of a new kind of realism in philosophical analysis. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second classification has importance (...) if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

The relation between the Greek and Judeo-Christian traditions is "the great problem" of Western philosophy, according to Emmanuel Levinas. In this book Brian Schroeder, Silvia Benso, and an international group of philosophers address the relationship between Levinas and the world of ancient thought. In addition to philosophy, themes touching on religion, mythology, metaphysics, ontology, epistemology, ethics, and politics are also explored. The volume as a whole provides a unified and extended discussion of how an engagement between Levinas and thinkers (...) from the ancient tradition works to enrich understandings of both. This book opens new pathways in ancient and modern philosophical studies as it illuminates new interpretations of Levinas' ethics and his social and political philosophy. (shrink)

At the start of the twenty-first century, warnings have been raised in some quarters about how - by intent or by mishap - advances in biotechnology and related ...

This volume explores the role of some of the most prominent twentieth-century philosophers and political thinkers as teachers. It examines what obstacles they confronted as teachers and how they overcame them in conveying truth to their students in an age dominated by ideological thinking.

"Brian Orend's The Morality of War promises to become the single most comprehensive and important book on just war for this generation. It moves far beyond the review of the standard just war categories to deal comprehensively with the new challenges of the conflict with terrorism. It thoughtfully reviews every major military conflict of the past few decades, mining them for implications of the evolving tradition of just war thinking. It concludes with a critical engagement with the major alternatives (...) to just war thinking: pacifism and 'realism.' It is, in short, the most comprehensive and thoughtful assessment of all aspects of just war since Michael Walzer's classic Just and Unjust Wars." - Martin L. Cook, United States Air Force Academy. (shrink)

What does an Alaskan look like? When asked to visualize someone from Alaska, the image most people conjure up is one of a face lost in a parka, surrounded by snow. Missing from this image is the vibrant diversity of those who call themselves Alaskans, as well as the true essence of the place. Brian Adams, a rising star in photography, aims to change all this with his captivating new collection, I Am Alaskan. In this full-color tribute, Adams entices (...) us to reconsider our ideas of this unique and compelling land and its equally individual residents. He captures subjects on urban streets and in rural villages, revealing what daily life in Alaska is really like. The portraits focus on moments both ordinary and extraordinary, serious and playful, while capturing Alaskans at their most natural. Subjects range from Alaska Native villagers to rarely seen portraits of famous Alaskans, including Sarah Palin, Vic Fischer, and Lance Mackey. Through photographs, Adams also explores his own half-Iñupiat, half-American Alaska identity in the process, revealing how he came to define himself and the state in which he lives. Frame by frame, Adams powerfully and honestly shows what it means to be an Alaskan. (shrink)

Throughout his philosophical career, Eric Voegelin had much to say about literature in both his published work and his private letters. Many of his most trenchant comments regarding the analysis of literature appear in his correspondence with critic Robert Heilman, and, through his familiarity with that exchange, Charles Embry has gained extraordinary insight into Voegelin’s literary views. _The Philosopher and the Storyteller_ is the first book-length study of the literary dimensions of Voegelin’s philosophy—and the first to use his philosophy (...) to read specific novels. Bringing to bear a thorough familiarity with both Voegelin and great literature, Embry shows that novels—like myths, philosophy, and religious texts—participate in the human search for the truth of existence, and that reading literature within a Voegelinian framework exposes the existential and philosophical dimensions of those works. Embry focuses on two key elements of Voegelin’s philosophy as important for reading literature: metaxy, the in-between of human consciousness, and metalepsis, human participation in the community of being. He shows how Voegelin’s philosophy in general is rooted in literary-symbolic interpretation and, therefore, provides a foundation for the interpretation of literature. And finally he explores Voegelin’s insistence that the soundness of literary criticism lies in the consciousness of the reader. Embry then offers Voegelinian readings that vividly illustrate the principles of this approach. First he considers Graham Swift’s _Waterland_ as an example of the human search for meaning in the modern world, then he explores the deformation and recovery of reality in Heimito von Doderer’s long and complex novel _The Demons,_ and finally he examines how Flannery O’Connor’s _The Violent Bear It Away_ mythically expresses the flux of divine presence in what Voegelin calls the Time of the Tale. _The Philosopher and the Storyteller_ unites fiction and philosophy in the common quest to understand our nature, our world, and our cosmos. A groundbreaking exploration of the connection between Voegelin and twentieth-century literature, this book opens a new window on the philosopher’s thought and will motivate readers to study other novels in light of this approach. (shrink)

Abstract Kant claims that the basis of a judgment of taste is a merely subjective representation and that the only merely subjective representations are feelings of pleasure or displeasure. Commentators disagree over how to interpret this claim. Some take it to mean that judgments about the beauty of an object depend only on the state of the judging subject. Others argue instead that, for Kant, the pleasure we take in a beautiful object is best understood as a response to its (...) qualities, and that, accordingly, feelings of pleasure or displeasure are no different from other representations, such as colors or smells. While I agree that the judgment of taste is best understood as asserting a claim about an object's qualities, I argue that the distinction Kant makes between feelings of pleasure or displeasure and other representations should not be ignored. I show that one's liking or disliking for an object is merely subjective in the sense that its significance depends on what one has made of oneself through one's aesthetic education. The judgment of taste, then, is merely subjective because one must first become the kind of person whose feelings have the right significance at the right time before one can determine whether an object's qualities make it beautiful. (shrink)

The essays in this collection honor Professor Ellis Sandoz, Hermann Moyse Jr. Distinguished Professor of Political Science, Louisiana State University, and founding director of the Eric Voegelin Institute for American Renaissance Studies, an institute located at Louisiana State University and devoted to research and publication in the fields of political philosophy, constitutional law, and Voegelin studies. Without the tireless leadership—both academic and economic—of Ellis Sandoz, who was one of Eric Voegelin’s early students and his first American doctoral candidate at the (...) University of Munich, the thirty-four volumes of _The Collected Works of Eric Voegelin _would never have neared completion within only twenty years of Voegelin’s death. The authors of the essays, some of the most respected scholars in the field of political philosophy, hail from Austria, Canada, the Czech Republic, Germany, Ireland, and the United States. They have known Sandoz in a variety of ways: as former students, as beneficiaries of his work on constitutionalism, as fellow participants in the publication of _The Collected Works of Eric Voegelin_, as philosophical colleagues, as participating members of the Eric Voegelin Society, and finally as friends. The essays, each written especially for this volume, are grouped into the disciplines of philosophy, literature, and politics and range widely across these subjects, exploring writers as diverse as Xenophon, Natsume Soseki, Freud, and George Santayana and topics ranging from the leadership style of François Mitterrand and the Velvet Revolution to the nature of the Law and of the Political. _Philosophy, Literature, and Politics _is a fitting tribute to a man whose life’s work has been formed by commitment to the philosophical enterprise and by a conviction in Eric Voegelin’s contribution to that enterprise. The seventeen essays in this collection will be of particular interest to scholars of politics, comparative government, Japanese studies, political philosophy, and literary criticism. (shrink)

These essays supply a theoretical grounding for the reading of novels, poems, and plays and reveal how the Voegelinian perspective exposes the existential and philosophical dimensions of the literary works themselves.

When making substituted judgments for incapacitated patients, surrogates often struggle to guess what the patient would want if they had capacity. Surrogates may also agonize over having the (sole) responsibility of making such a determination. To address such concerns, a Patient Preference Predictor (PPP) has been proposed that would use an algorithm to infer the treatment preferences of individual patients from population-level data about the known preferences of people with similar demographic characteristics. However, critics have suggested that even if such (...) a PPP were more accurate, on average, than human surrogates in identifying patient preferences, the proposed algorithm would nevertheless fail to respect the patient’s (former) autonomy since it draws on the ‘wrong’ kind of data: namely, data that are not specific to the individual patient and which therefore may not reflect their actual values, or their reasons for having the preferences they do. Taking such criticisms on board, we here propose a new approach: the Personalized Patient Preference Predictor (P4). The P4 is based on recent advances in machine learning, which allow technologies including large language models to be more cheaply and efficiently ‘fine-tuned’ on person-specific data. The P4, unlike the PPP, would be able to infer an individual patient’s preferences from material (e.g., prior treatment decisions) that is in fact specific to them. Thus, we argue, in addition to being potentially more accurate at the individual level than the previously proposed PPP, the predictions of a P4 would also more directly reflect each patient’s own reasons and values. In this article, we review recent discoveries in artificial intelligence research that suggest a P4 is technically feasible, and argue that, if it is developed and appropriately deployed, it should assuage some of the main autonomy-based concerns of critics of the original PPP. We then consider various objections to our proposal and offer some tentative replies. (shrink)

How do scientific conjectures become laws? Why does proof mean different things in different sciences? Do numbers exist, or were they invented? Why do some laws turn out to be wrong? In this wide-ranging book, Brian Davies discusses the basis for scientists' claims to knowledge about the world. He looks at science historically, emphasizing not only the achievements of scientists from Galileo onwards, but also their mistakes. He rejects the claim that all scientific knowledge is provisional, by citing examples (...) from chemistry, biology and geology. A major feature of the book is its defence of the view that mathematics was invented rather than discovered. While experience has shown that disentangling knowledge from opinion and aspiration is a hard task, this book provides a clear guide to the difficulties.Full of illuminating examples and quotations, and with a scope ranging from psychology and evolution to quantum theory and mathematics, this book brings alive issues at the heart of all science. (shrink)

The problem of evil -- Aquinas, philosophy, and theology -- What there is -- Goodness and badness -- God the creator -- God's perfection and goodness -- The creator and evil -- Providence and grace -- The trinity and Christ -- Aquinas on god and evil.

We use a public-good experiment to analyze behavior in a decentralized asymmetric punishment institution. The institution is asymmetric in the sense that players differ in the effectiveness of their punishment. At the aggregate level, we observe remarkable similarities between outcomes in asymmetric and symmetric punishment institutions. Controlling for the average punishment effectiveness of the institutions, we find that asymmetric punishment institutions are as effective in fostering cooperation and as efficient as symmetric institutions. At the individual level, we find that players (...) with higher punishment effectiveness contribute similar amounts to the public account, but have higher earnings and punish more than their weak counterparts. (shrink)

Among politicians and policy-makers it is almost universally assumed that more transparency in government is better. Until now, philosophers have almost completely ignored the topic of transparency, and when it is discussed there seems to be an assumption that increased transparency is a good thing, which results in no serious attempt to justify it. In this book Brian Kogelmann shows that the standard narrative is false and that many arguments in defence of transparency are weak. He offers a comprehensive (...) philosophical analysis of transparency in government, examining both abstract normative defences of transparency, and transparency's role in the theory of institutional design. His book shows that even when the arguments in favour of transparency are compelling, the costs associated with it are just as forceful as the original arguments themselves, and that strong arguments can be made in defence of more opaque institutions. (shrink)

This article argues that, in public and policy contexts, the ways in which many scientists talk about uncertainty in simulations of future climate change not only facilitates communications and cooperation between scientific and policy communities but also affects the perceived authority of science. Uncertainty tends to challenge the authority of chmate science, especially if it is used for policy making, but the relationship between authority and uncertainty is not simply an inverse one. In policy contexts, many scientists are compelled to (...) talk about uncertainty but do not wish to imply that uncertainty is a serious challenge to the authority of scientific knowledge or to its substantial use in policy making. "Boundary-ordering devices, " the contextual discursive attempts to reconcile uncertainty and authority in science, depend critically for their success on their "dual" interpretation: at a general level across a boundary and differently on either side of it. The authors empirically identify a range of such boundary-ordering devices in the climate field. (shrink)

Trading on non-public material information is fertile ground for a discussion of ethical behavior. The long-running legal tug-of-war over what constitutes illegal insider trading delivers challenges to regulatory authorities charged with detecting and enforcing the law, and is likely one of the reasons that prosecution of insider trading events remains rather uncommon. One can observe both increased volume in the equity and option markets and run-ups in the stock price prior to the announcement of the acquisitions; however, the detection of (...) illegal or unethical insider trading can be difficult. Given the legal uncertainty around insider trading and the circumstantial evidence from the trading activity, it is almost impossible to identify unethical insider trades unless there is a whistleblower or trades are large in size and impeccable in timing. Using call option trading around two merger announcements with similar firms that resulted in different ultimate treatment from the SEC, we illustrate the struggle regulators and prosecutors have with identifying and enforcing unethical insider trades. (shrink)

How do scientific conjectures become laws? Why does proof mean different things in different sciences? Do numbers exist, or were they invented? Why do some laws turn out to be wrong? Experience shows that disentangling scientific knowledge from opinion is harder than one might expect. Full of illuminating examples and quotations, and with a scope ranging from psychology and evolution to quantum theory and mathematics, this book brings alive issues at the heart of all science.

This paper analyses the ethical cultures of the international accounting profession by using the concept of ‘mainstreaming’ to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. Sixteen environmental factors were used in the analysis. They were set up as (...) a group of criteria to assess the ethics procedures and systems of the accounting associations, and were divided into two categories. The first group was code based and contained items on code of ethics development and functions which would indicate whether ethically‐friendly management attitudes and systems were in place as a central focus of operations. Some of these elements were capable of fostering a ‘proprietary interest’ attitude on the part of members towards their codes of ethics, which in turn encourages code compliance. With the second group, other key operational aspects were examined to provide a balanced set of criteria. Interrelated elements among factors important to an ethical environment are included in the findings. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are ‘mainstream’. In general addressees were involved in code authorship and the public had adequate access to codes. However, increased use could be made of ethics professionals in the development of codes, of professional development courses to further the ethics skills of members, and of communication channels to foster a unifying approach to ethics. The study provides criteria for individual associations to assess their mainstreaming status against the international findings. (shrink)

This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants. Using data collected from a survey document, the paper analyses the extent of the model code’s influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had (...) on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC. (shrink)